- Corporate tax: 17%
- No Vat
- “Single-phase”tax : 17% (on imported goods and import-related services. Tax applied to the full value of goods imported into San Marino)
- Tax relief for profits reinvested in technological innovation and non-tangible assets
- Environmental safeguard: tax relief for profits reinvested in energy-saving and anti-pollution processes
- Official relations with 107 Countries, 100 of which at diplomatic level
- Support given to R&D activities
- High number an quality of University graduates
- Tourism: 2 million visitors per year
- Strategically located in the centre of Europe (1 hour flight from Rome, Paris, Munich and Wien; 2,30 hours from London).
Doing business in the world’s smallest Republic has its benefits. Not only because the country’s strategic position in the heart of Italy makes it easy to reach from all major European capitals, but above all because investors are able to benefit from a slimlined tax system, tax relief for technologically-innovative projects, safe investments and a direct link with institutions.
